Modernization of tax control in the context of digitalization of the economy
Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for st...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-10-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/2396 |
| _version_ | 1797243844637491200 |
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| author | E. A. Kirova A. V. Kozhebatkina |
| author_facet | E. A. Kirova A. V. Kozhebatkina |
| author_sort | E. A. Kirova |
| collection | DOAJ |
| description | Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for state regulation of the use of Big Data technology has been made. The purpose of the article is to substantiate the key areas of tax control modernization through the use of modern digital technologies, as well as to develop practical proposals for their implementation. Methods of system approach, analysis and synthesis, as well as abstraction and generalization have been used. It has been concluded about the need to develop legislation in the field of digitalization of the economy, state regulation of the use of big data technology, ensuring reliable database security and protection ofprivacy, as well as the creation of software for identifying transactions. |
| first_indexed | 2024-03-08T04:20:14Z |
| format | Article |
| id | doaj.art-3e047f277d724fd9a322fcfd38b1b3dd |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:01:34Z |
| publishDate | 2020-10-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-3e047f277d724fd9a322fcfd38b1b3dd2024-03-26T14:23:05ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-10-0109949910.26425/1816-4277-2020-9-94-991839Modernization of tax control in the context of digitalization of the economyE. A. Kirova0A. V. Kozhebatkina1State University of ManagementUPK Resurs, LtdActual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for state regulation of the use of Big Data technology has been made. The purpose of the article is to substantiate the key areas of tax control modernization through the use of modern digital technologies, as well as to develop practical proposals for their implementation. Methods of system approach, analysis and synthesis, as well as abstraction and generalization have been used. It has been concluded about the need to develop legislation in the field of digitalization of the economy, state regulation of the use of big data technology, ensuring reliable database security and protection ofprivacy, as well as the creation of software for identifying transactions.https://vestnik.guu.ru/jour/article/view/2396big datadigital technologiesdigitalization of the economymodernizationsoftware systemsstate regulationtax administrationtax controltax risks |
| spellingShingle | E. A. Kirova A. V. Kozhebatkina Modernization of tax control in the context of digitalization of the economy Вестник университета big data digital technologies digitalization of the economy modernization software systems state regulation tax administration tax control tax risks |
| title | Modernization of tax control in the context of digitalization of the economy |
| title_full | Modernization of tax control in the context of digitalization of the economy |
| title_fullStr | Modernization of tax control in the context of digitalization of the economy |
| title_full_unstemmed | Modernization of tax control in the context of digitalization of the economy |
| title_short | Modernization of tax control in the context of digitalization of the economy |
| title_sort | modernization of tax control in the context of digitalization of the economy |
| topic | big data digital technologies digitalization of the economy modernization software systems state regulation tax administration tax control tax risks |
| url | https://vestnik.guu.ru/jour/article/view/2396 |
| work_keys_str_mv | AT eakirova modernizationoftaxcontrolinthecontextofdigitalizationoftheeconomy AT avkozhebatkina modernizationoftaxcontrolinthecontextofdigitalizationoftheeconomy |